## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31st January 2022 For O Ddrws I Ddrws**
**Charity Registration Number: 1098057 Company Number 04638820 (England & Wales)**
**A. Hughes-Jones, Dyson & Co Chartered Accountants**
**Caernarfon**
**O Ddrws I Ddrws**
**Contents of the Financial Statements for the Year Ended 31st January 2022**
||**Page**|
|---|---|
|Trustees' Report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the account|7 - 10|
**O Ddrws I Ddrws**
1
**Report of the Trustees for the Year Ended 31st January 2022**
The trustees who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st January 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Objectives and activities for the public benefit**
## **Objectives and aims**
Provide a community transport service for the residents of Llŷn community who are in need of such a service due to age, illness or disability (mental or physical), or poverty, or due to lack of availability of adequate and safe services for passengers. In providing its service, the aim of O Ddrws i Ddrws is to tackle issues of loneliness, isolation, transport poverty, lack of access to services and to improve health.
## **Public Benefit**
The main aim is to enable people to attend hospital appointments, provide transport for community groups and volunteers and provide transport to and from rural villages in the area for visitors and residents who wouldn’t be able to travel between these villages otherwise.
## **Achievements and performance**
Covid-19 pandemic restrictions were still in force, to various degrees, in Wales during 2021 which has had a corresponding impact on the services we provide, more so as a majority of our passengers would be classed as vulnerable to Covid-19. Our passengers were never sure of the changing restrictions and were naturally nervous about traveling so mostly decided to stay at home. However, we did complete 2,026 passenger journeys, an average of almost 8 per working day, in our own vehicles with our own drivers during this period, and without our volunteer drivers.
We were able to pilot a demand responsive public transport service, fflecsi Llŷn, during the summer, July to September inc. which demonstrated some potential and will be trialled again in 2022.
The Lôn I Les project was launched in September, a three-year lottery funded programme to address loneliness and isolation problems among our cohort caused by Covid restrictions.
## **The Area**
The area serviced is Llŷn, from Llanystumdwy to Trefor and over to Aberdaron. The service is offered to residents who have appointments beyond the area to be transported from their home to the appointment and back. For example, to Allt Wen, Ysbyty Gwynedd, Ysbyty Bodelwyddan and even Liverpool and Manchester.
## **The service**
Providing the service of O Ddrws i Ddrws are 3 members of full-time staff:
Co-ordinator – who fulfils the majority of day-to-day work
Driver – the first choice for every journey
Project Manager– to develop the business and ensure financial health
As well as three on demand drivers and one Lon I Les part time project worker.
The service uses: 4 minibuses one of which was sold, 1 WAV (Wheelchair Adapted Vehicle) and a self-drive, electric share car was added to the fleet in June. An electric minibus will be added in February 22.
**O Ddrws I Ddrws**
2
**Report of the Trustees for the Year Ended 31st January 2022**
## **Developments**
As mentioned above - We were able to pilot a demand responsive public transport service, fflecsi Llŷn, during the summer, July to September inclusive which demonstrated some potential and will be trialled again in 2022.
The Lôn I Les project was launched in September, a three-year lottery funded programme to address loneliness and isolation problems caused by Covid restrictions.
## **Sources of Income**
A charity and not for profit organization such as O Ddrws i Ddrws has four sources of income:
Trade – the fees we charge our passengers.
Donations – gifts and legacies from grateful service users.
Grants – from Gwynedd Council, Welsh Government, European Union and various trusts and foundations Contracts – non commercial service delivery e.g. school run when no other supplier is suitable.
## **Reserves Policy**
In order to ensure the continuation of services if any financial problems arose, the Board of O Ddrws i Ddrws has agreed to maintain a certain level of contingency funds to ensure the continuation of the services’ main activities for a period of three months. The Board’s main concerns are to ensure that:
- members of staff can continue working, mainly to maintain Finance
- members / service users are supported in being referred to other Services
- the vehicles are always securely maintained for use on the roads through regular servicing and inspection
The contingency fund policy is reviewed annually and whenever there are significant changes to staff hours or staff numbers.
## **Structure, governance and management**
## **Governing document**
The charity is managed by its governing document, memorandum and social articles, and is a company limited by guarantee, as defined by the Companies Act 2006
## **Recruitment and appointment of new trustees**
The Board of Trustees is elected annually by the members during the charity’s Annual General Meeting and retiring members will be eligible to be re-elected without further nomination.
Completed nominations are received up to 7 days before the date of the meeting.
Invitations for nominations for the role of a Trustee are sent to every member with the AGM notice.
The nominated person’s signature is needed as well as a signature from the proposer and seconder for every nomination and it is a requirement that all are members of the Charity.
Unless appointed differently by the Charity in an AGM the number of Trustees will not be less than two and no more than ten.
**O Ddrws I Ddrws**
3
**Report of the Trustees for the Year Ended 31st January 2022**
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Governance risks- Trustees take their roles seriously and aim to run the organisation as effectively as possible.
Financial risks- O Ddrws I Ddrws aims to mitigate any risks to the organisation. O Ddrws I Ddrws ensures that the reserves held will cover all legal obligations.
Environmental and External factors- Public perception and upholding a good relationship with funders is essential for the organisation.Government policy may change- we feed in to any consultations ensuring that the voice of our sector and the needs of our clients are met.
## **Reference and Administrative Details**
Company number 04638820 (England & Wales) Charity number 1098057 Registered office Ddrws Agored, Stryd Y Plas, Nefyn, Pwllheli, Gwynedd, LL53 6HP Trustees R H W Williams (Chairman) W R Jones (Treasurer) M Williams (Secretary) A G Owen S Owen G T Jones A Williams W M Hughes (Appointed 25.5.2021) Mrs E M E Davies (Resigned 20.4.21) Independent Examiner Mr Brian Hughes, A Hughes Jones Dyson & Co Capel Moreia, South Penrallt, Caernarfon , Gwynedd, LL55 1NS
Approved by the board of trustees on 14th September 2022 and signed on its behalf by:
-Trustee
4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF O DDRWS I DDRWS**
I report to the trustees on my examination the accounts of the company for the year ended 31st January 2022 which are set out on pages 5 - 10.
## **Responsibilities and Basis of Report**
As the Charity's trustees of the company (and also its directors for the purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the '2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## Independent Examiner's Report
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
(1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
- (2) the accounts do not accord with those accounting records; or
- (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for the accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with this examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
B Hughes FCA A. Hughes Jones Dyson & Co. Chartered Accountants Capel Moreia, South Penrallt Caernarfon, Gwynedd, LL55 1NS. Date:
5
## **O Ddrws I Ddrws**
## **Statement of Financial Activities for the Year Ended 31st January 2022**
|Notes
**Income**
Donations and legacies
**2**
Investment income- Interest
Trading Activities
**3**
Income from charitable activities
**4**
**Total income**
**Expenditure**
Charitable activities
**5**
Support costs
**6**
**Total Expenditure**
**Net Income**
**Transfers between funds**
Fund balances at 1st February 2021
**Fund balances at 31st January 2022**|Unrestricted
Funds
**£**
**8,529**
**1**
**31,104**
**147,102**
**186,736**
**136,976**
**22,578**
**159,554**
**27,182**
**-**
**112,225**
**139,407**|Restricted
Funds
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total**
**Funds**
**2022**
**£**
**8,529**
**1**
**31,104**
**147,102**
**186,736**
**136,976**
**22,578**
**159,554**
**27,182**
**-**
**112,225**
**139,407**|Total
Funds
2021
£
16,058
9
45,742
83,352|
|---|---|---|---|---|
|||||145,161|
|||||104,705
20,398|
|||||125,103|
|||||20,058
-
92,167|
|||||112,225|
6
**O Ddrws I Ddrws**
## **Balance Sheet as at 31st January 2022**
## **Company number: 04638820**
|**s I Ddrws**
**e Sheet as at 31st January 2022**
**ny number: 04638820**|||||
|---|---|---|---|---|
|**Notes**
**Fixed Assets**
Tangible Assets
**9**
**Current Assets**
Debtors
**10**
Cash at Bank and In Hand
**Creditors:**amounts falling
due within one year
**11**
**Net Current Assets**
**Total assets less current liabilities**
**Income funds**
Restricted funds
**12**
Unrestricted funds||**£**
**£**
**78,491**
**75,681**
**116,769**
**192,450**
**(131,534)**
**60,916**
**139,407**
**-**
**139,407**
**139,407**
**2022**|£
£
67,895
27,615
22,095
49,710
(5,380)
44,330
112,225
-
112,225
112,225
2021||
||||||
|||||112,225|
|||||-
112,225|
|||||112,225|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2022 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Section 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The Financial Statements were approved by the Trustees on 14th September 2022 and signed on their behalf by:
Trustee
Trustee
7
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2022**
## **1 Accounting Policies**
## **1.1** _**Basis of preparation**_
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **1.2** _**Income**_
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the asset. Grants towards revenue expenditure are released to the profit and loss as the related expenditure is incurred.
## **1.3** _**Expenditure**_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1.4** _**Tangible fixed assets and depreciation**_
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant & Machinery 25% reducing balance Motor vehicles 25% reducing balance
## **1.5** _**Taxation**_
The charity is exempt from corporation tax on its charitable activities.
## **1.6** _**Fund accounting**_
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
|**2**
**Donations and legacies**
Donations
**3**
**Other trading activities**
Job Retension Scheme Grants
MPV fares
Volunteer drivers fares|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**2022**
**£**
**£**
**£**
8,529
-
8,529
8,529
-
8,529
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**2022**
**£**
**£**
**£**
**7,803**
**-**
**7,803**
**23,301**
**-**
**23,301**
**-**
**-**
**-**|Total
2021
£
16,058|
|---|---|---|
|||16,058|
|||Total
2021
£
38,681
6,000
1,061|
**31,104 - 31,104** 45,742
8
**O Ddrws I Ddrws**
## **Notes To The Accounts For The Year Ended 31st January 2022**
## **4 Income from charitable activities**
|**Income from charitable activities**
**Unrestricted**
**Funds**
**£**
BSSG Grant
28,110
Nefyn Town Trust
-
AHNE
16,200
Llywodraeth Cymru
20,086
Steve Morgan Foundation
12,500
Capital Grants
37,200
Loteri Cenedlaethol
11,362
Cyngor Gwynedd- Cynllun Dyffryn Nantlle
-
Cyngor Gwynedd- Costal Bus
19,260
Other Grants
2,384
Subscriptions
-
Other income
-
147,102
**Charitable activities**
**Unrestricted**
**Funds**
£
Wages
84,543
Staff training
300
Volunteer drivers
-
Motor expenses
17,874
Project Costs
1,667
Subscriptions
120
Insurance
888
Advertising
383
Rent
4,800
Depreciation
26,401
136,976|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**Restricted**
**Funds**
£
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2022**
**£**
**28,110**
**-**
**16,200**
**20,086**
**12,500**
**37,200**
**11,362**
**-**
**19,260**
**2,384**
**-**
**-**
**147,102**
**Total**
**2022**
**£**
**84,543**
**300**
**-**
**17,874**
**1,667**
**120**
**888**
**383**
**4,800**
**26,401**
**136,976**|Total
2021
£
27,446
3,000
-
-
-
35,145
-
6,031
-
10,865
380
485|
|---|---|---|---|
||||83,352|
||||Total
2021
£
62,606
-
1,895
10,918
929
165
825
336
4,400
22,631|
||||104,705|
**5 Charitable activities**
## **6 Support costs**
|**Support costs**
Telephone, postage & stationery
Computer costs
Other Expenses
Bank charges
Professional fees
Accountancy|Unrestricted
Funds
£
2,183
1,887
1,331
18
14,327
2,832
22,578|Restricted
Funds
£
-
-
-
-
-
-
**-**|**Total**
Total
**2022**
2021
**£**
£
**2,183**
2,211
**1,887**
1,954
**1,331**
1,603
**18**
-
**14,327**
12,470
**2,832**
2,160
**22,578**
20,398|**Total**
Total
**2022**
2021
**£**
£
**2,183**
2,211
**1,887**
1,954
**1,331**
1,603
**18**
-
**14,327**
12,470
**2,832**
2,160
**22,578**
20,398|
|---|---|---|---|---|
|||||20,398|
9
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2022**
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31st January 2022 nor for the previous year.
No expenses were paid to trustees in the current financial year (2021 £Nil)
## **8 Employees**
The average number of emplyees was 7 (2021 5)
No employee received emoluments in excess of £60,000.
## **9 Tangible fixed assets**
|**9**
**Tangible fixed assets**||||
|---|---|---|---|
|**Cost**
At 1st February 2021
Additions
Disposals
**At 31st January 2022**
**Depreciation**
At 1st February 2021
Charge for the year
**At 31st January 2022**
**Net book value**
**At 31st January 2022**
At 31st January 2021
**10**
**Debtors**
Other debtors
Prepayments
**11**
**Creditors: amounts falling due within one year**
Trade creditors
Deferred Grants
Accruals and deferred income|**Plant &**
**Machinery**
**£**
66,755
799
-
**67,554**
53,452
3,525
-
**56,977**
**10,577**
13,303
**2022**
**£**
**8,501**
**67,180**
**75,681**
**2022**
**£**
**5,759**
**119,362**
**6,413**
**131,534**|**Motor**
**Vehicles**
**£**
126,828
37,200
(16,515)
**147,513**
72,236
22,638
(15,275)
**79,599**
**67,914**
54,592|**Total**
**£**
193,583
37,999
(16,515)|
||||**215,067**|
||||125,688
26,163
(15,275)|
||||**136,576**|
||||**78,491**|
||||67,895|
||||2021
£
25,275
2,340|
||||27,615|
||||2021
£
3,681
-
1,699|
||||5,380|
10
**O Ddrws I Ddrws**
**Notes To The Accounts For The Year Ended 31st January 2022**
|**12**|**Movement in Funds**||||**Net movement**|**Net movement**||
|---|---|---|---|---|---|---|---|
||||**At 1.2.21**||**in funds**||**At 31.1.2022**|
||**Unrestricted funds**||**£**||**£**||**£**|
||General fund||112,225||27,182||139,407|
||**Restricred funds**|||||||
|||||-||-|-|
||**Total Funds**||112,225||27,182||139,407|
||net movement in funds, included in the above are as follows|||||||
|||**Incoming**|**Resources **||**Transfers**||**Movement**|
|||**Resources**|**Expended**||**Between Funds**||**in Funds**|
|||**£**|**£**||**£**||**£**|
||**Unrestricted funds**|||||||
||General fund|186,736|159,554|||-|27,182|
||**Restricred funds**|||||||
|||-||||||
|||||-||-|-|
||**Total Funds**|186,736|159,554|||-|27,182|
||**Comparatives for movement in funds**|||||||
||||||**Net movement**|||
||||**At 1.2.20**||**in funds**||**At 31.1.2021**|
||**Unrestricted funds**||**£**||**£**||**£**|
||General fund||92,167||20,058||112,225|
||**Restricred funds**|||||||
|||||-||-|-|
||**Total Funds**||92,167||20,058||112,225|
||net movement in funds, included in the above are as follows|||||||
||||**Incoming**||**Resources**||**Movement**|
||||**Resources **||**Expended**||**in Funds**|
||||**£**||**£**||**£**|
||**Unrestricted funds**|||||||
||General fund||145,161||125,103||20,058|
||**Restricred funds**|||||||
|||||-||-|-|
||**Total Funds**||145,161||125,103||20,058|
## **13 Related Party Disclosures**
Rent of £4,800 was paid to Drws Agored Cyf a company in which Mr M Williams is a director. No donations were received from trustees.